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Member: <br />Arizona Society of Cenlfled <br />Public Accountants <br />To the Shareholders <br />Tautges, Redpath & Co., Ltd. <br />Appendix A <br />Member: <br />Private Companies Practice <br />Section. Division of Firms. <br />American Institute of <br />Certified PubIIC Accountants <br />We have reviewed the system of quality control for the accounting and auditing practice of Tautges, <br />Redpath & Co., Ltd. (the "firm ") in effect for the year ended September 30, 1995. Our review was <br />conducted in conformity with standards established by the Peer Review Board of the American Institute <br />of Certified Public Accountants (AICPA). We tested compliance with the firm's quality control policies <br />and procedures to the extent we considered appropriate. These tests included a review of selected <br />accounting and auditing engagements. <br />In performing our review, we have given consideration to the quality control standards issued by the <br />AICPA. Those standards indicate that a firm's system of quality control should be appropriately <br />comprehensive and suitably designed in relation to the firm's size, organizational structure, operating <br />policies, and the nature of its practice. They state that variance in individual performance can affect the <br />degree of compliance with a firm's quality control system and, therefore, recognize that there may not <br />be adherence to all policies and procedures in every case. <br />In our opinion, the system of quality control for the accounting and auditing practice of Tautges, Redpath <br />& Co., Ltd. in effect for the year ended September 30, 1995, met the objectives of quality control <br />standards established by the AICPA and was being complied with during the year then ended to provide <br />the firm with reasonable assurance of conforming with professional standards in the conduct of that <br />practice. <br />Tautges, Redpath & Co., Ltd. is a member of the private companies practice section of the AICPA <br />Division for CPA Firms (the "section ") and has agreed to comply with the membership requirements of <br />the section. In connection with our review, we tested the firm's compliance with those requirements to <br />the extent we considered appropriate. In our opinion, the firm was in conformity with the membership <br />requirements of the section during the year ended September 30, 1995 in all material respects. <br />Phoenix, Arizona <br />February 1, 1996 <br />Certified Public Accountants <br />3333 North Seventh Avenue <br />P.O. Box 34350 <br />Page 49 <br />0 <br />